Required information [The following information applies to the questions displayed below] On January 1, Twister Enterprises issues $600,000 of 6% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. The market interest rate on the issue date is 7% National Hydraulics, a supplier of mechanical parts to Twister Enterprises, purchases 25% of the bond issue ($150,000 face amount) at a discount for $133,984 3. Record the sale of the bonds by National Hydraulics on December 31, for $145,000. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet Record the sale of bonds before maturity. Note: Enter debits before credits Date Debit General Journal S Credit December 31 Record entry Clear entry View general Journal